GST rate and HSN code for clay and metal idols
GST on clay idols (murti) is nil from 22 September 2025, and idols of base metal (not gold or silver) are 5% under HSN 83, down from 12%. Plaster of Paris idols are not clay, so check their HSN. Stone, marble and wooden idols fall under two overlapping entries, so ask your CA before billing them.
HSN code and GST rate for clay and metal idols
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Clay idols | 69 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 152 |
| Metal idols (not gold or silver) | 83 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 293 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Idols made of clay; idols of metals other than precious metals”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Metal idols (not gold or silver) | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Clay idols: 0% (Chapter 69).
- Brass, copper or other base-metal idols: 5%, HSN 8306 or as your supplier shows.
- Silver or gold idols are precious-metal articles (Chapter 71), not covered here.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Charging 12% on metal idols after September 2025.
- Treating a silver-plated or silver idol as a base-metal idol.
- Picking a rate for stone or wooden idols without checking the overlap.
Put the right HSN and GST on every bill
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Questions about GST on clay and metal idols
Are clay idols taxable?
No. Idols made of clay are nil (Notification 10/2025, S. No. 152).
What is the GST on brass idols?
Idols of metals other than precious metals are 5% (Schedule I, S. No. 293), down from 12% (PIB, Annexure I).
Why is the rate on marble idols unclear?
'Deities made of stone, marble or wood' are nil (Notification 10/2025, S. No. 124), while 'idols of wood, stone [including marble]' are 5% (Notification 9/2025, Schedule I, S. No. 293). Which applies to your stock is a classification call for your CA.
More items in HSN chapter 69 and sweets, namkeen and diwali / puja items
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods) and Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.